Tariff value fixation for imports sets administrative reference prices to guide customs valuation and clearance procedures. Fixation of tariff values for specified imported goods is effected under Section 14(2) of the Customs Act, 1962, by substituting revised TABLE-1, TABLE-2 and TABLE-3 into the principal non-tariff notification. The amendment lists commodities (various palm and soybean oils, palmolein, brass scrap, poppy seeds, areca nuts, and specified gold and silver entries) with corresponding unit tariff values in US dollars to serve as administrative reference benchmarks for customs valuation at import clearance.